IFRS 16

IFRS 16: Presentation and disclosure

Hanneke Knoop Hanneke Knoop

Our 'Insights into IFRS 16' series looks at key areas of the new leasing Standard and aims to assist your clients in preparing for the required changes.

This article is on 'Presentation and disclosure'. IFRS 16 requires lessees and lessors to provide information about leasing activities within their financial statements.

The Standard explains how this information should be presented on the face of the statements and what disclosures are required. In this article we identify the requirements and provide a series of examples illustrating one possible way the note disclosures might be presented.

Download the full article where we discuss some of these areas in more detail.

Contact us

Would you like to know more about IFRS? Download the publication. Or contact our IFRS services specialists.

Download this article

Insights